Variable pages · IRS 990 Master Concordance
PF_02_NAFB_NO_FOLLOW_SFAS117_X
Organizations That Do Not Follow SFAS 117
- Description
- Organizations That Do Not Follow SFAS 117
- Table
PF-P02-T00-BALANCE-SHEET(one)- Part
- Part II - Balance Sheets
- Location
F990-PF-PART-02-LINE-26-BTWN-27- Type
- checkbox
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
3 / 3
xpaths observed / mapped
814k
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | values are almost always X/true when present, so a missing value usually means unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/BalanceSheets/OrgThatDoNotFollowSFAS117 | PF | 2009–2012 | 76,199 | 73.8% | |
| x2 | IRS990PF/Form990PFBalanceSheetsGrp/OrgDoesNotFollowSFAS117Ind | PF | 2013–2018 | 262,588 | 71.4% | |
| x3 | IRS990PF/Form990PFBalanceSheetsGrp/OrgDoesNotFollowFASB117Ind | PF | 2019–2024 | 475,423 | 67.9% |
% filers: percent of in-scope filers whose return has the xpath, in its latest year. Repeats in: share of filings where the element occurs more than once.
Coverage by tax year
| Filings | ’09 | ’10 | ’11 | ’12 | ’13 | ’14 | ’15 | ’16 | ’17 | ’18 | ’19 | ’20 | ’21 | ’22 | ’23 | ’24 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| x1 | 1.7k | 19k | 26k | 29k | ||||||||||||
| x2 | 34k | 39k | 42k | 45k | 49k | 54k | ||||||||||
| x3 | 63k | 82k | 84k | 85k | 85k | 78k | ||||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 73 | 76 | 75 | 74 | 73 | 73 | 72 | 71 | 71 | 71 | 71 | 71 | 70 | 69 | 68 | 68 |
Filings with a value, by xpath (rows, numbered as in the xpath table) and tax year. A change of row from one year to the next is usually the IRS renaming the element (most were renamed in 2013). Hover a cell for the exact count.
Values
| Value | Filings | Share |
|---|---|---|
X | 814,210 | 100.0% |